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随着医疗改革的不断深入,医院实施绩效管理已经成为必然趋势,而以医院战略为导向的绩效管理模式,需要有更为精细化的成本河段作为支持。医院成本核算不但需要满足财务管理要求,同时更要与绩效管理相适应。本文将重点研讨绩效管理视域下医院成本核算的相关内容,从而为医院实施绩效管理提供更有价值的成本信息,促进医院绩效管理成效的提高。
With the continuous deepening of medical reform, the performance management of hospitals has become an inevitable trend. However, the hospital-strategy-oriented performance management model needs more elaborate cost sections as support. Hospital cost accounting not only need to meet the financial management requirements, but also to adapt to performance management. This article will focus on the relevant aspects of hospital cost accounting in the field of performance management, so as to provide more valuable cost information for hospital performance management and promote the improvement of hospital performance management.